10. Journalise the following transactions in the books of Gaurav:

1. Sold goods to Saurabh of the list price of ₹1,00,000 Less trade discount of 10% with CGST and SGST @ 6% each, allowed cash discount 5%.
2. Purchased machinery from Jalaj Machine Tools, Kolkata ₹5,00,000. 
3. Electricity Expenses for office ₹7,000 and for the residence of proprietor ₹3,000 paid by cheque from Firm Bank Account. 
4. Mukesh a debtor for ₹50,000 has become Insolvent and 50 Paise in rupee is received

(Chandigarh 2020)